Appointment of Cost Auditor by Companies

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shall, within thirty days from the date of approval by MCA of the application made to the Central Government in the prescribed Form 23C seeking its prior approval for the appointment of cost auditor, issue formal letter of appointment to the cost auditor, as approved by the Board. (b) The cost auditor shall, within thirty days of the date of formal letter of appointment issued by the company, inform the Central Government in the prescribed form 23D, along with a copy of such appointment.   (c) In case of change of cost auditor caused by the death of existing cost auditor, companies are allowed to file fresh e-form 23C, without any additional fee, within 90 days of the date of death. The additional fee payable as per the Companies (F....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2. MCA is regularly receiving requests from the companies and cost auditors for making corrections in the e-forms 23C & 23D in respect of minor typographical errors or other mistakes such as incorrect financial year, incorrect name of the cost auditor or the cost audit firm, incorrect PAN number, incorrect scope of audit, etc. In MCA21 system, no changes are permitted in the approved e-forms. Therefore, all companies and cost auditors are hereby informed to carefully verify all particulars before uploading e-forms 23C or 23D on the MCA21 portal. In any rare case, if still any error/mistake is observed, it should be brought to the notice of MCA well before its approval enabling it to return the said e-form for re-submission after making the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tity number (CIN) or foreign company registration number of the company Pre-Fill (b). Global location number (GLN) of company 2(a). Name of the company (b). Address of the registered office or of the principal place of business in India of the company 3. * Paid-up capital (in Rs.) 4. * Proposal for which government's approval is sought indicating the product for which cost audit is ordered 5(a) .* Number of the Central Government's order directing cost audit (b). * Date of the Central Government's order directing cost audit (DD/MM/YYYY) 6(a) .* Income-tax permanent account number (PAN) of cost auditor 6(b). * Name of cost auditor or firm who is proposed to be appointed (c). i. * Address Line I Line II ii. * City iii. * State ....